PART 8SOCIAL SECURITY BENEFITS
CHAPTER 3INCAPACITY BENEFIT
Delivery of Form P45 to DepartmentI1178
1
This regulation applies if a single-income claimant—
a
has Parts 2 and 3 of Form P45, and
b
has not made, and does not intend to make, a claim for repayment of tax.
2
The claimant must deliver Parts 2 and 3 of Form P45 when making a claim, and the Department must immediately send them to the Inland Revenue office.